文章分析编制预结算必须考虑的因素及施工图结算超预算的原因,提出控制施工图结算方法。要提高预算编制质量,必须不断增强为工程服务的意识,严格把关,努力维护国家及建设单位利益,同时保护施工企业合法权益,最终实现多方面共赢之目的。 This article analyzes the factors that must be considered when preparing the pre-settlement and the reason of the over-budget settlement of the construction drawing, and proposes to control the settlement method of construction drawings. In order to improve the quality of budget compilation, we must constantly enhance our awareness of engineering services, strictly monitor and safeguard the interests of our country and construction units, and at the same time, protect the legitimate rights and interests of construction enterprises and finally achieve the goal of win-win cooperation in many aspects.